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Valor catastral valuation last reviewed for our area.

Posted: Sun Jan 13, 2019 6:33pm
15 replies747 views3 members subscribed
stephens view

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Location: La Marina

Joined: 9 Jun 2018

Hi

Just doing a slightly late Non Residents Tax form 210. I am having a go myself this year online, I have always paid and had someone do it for me before.

I have looked at old Form210s and realised that the figure they used was 2% for the calculation. On doing research if the area has had a catastral valuation review within the previous 10 years it is only 1.1%, this makes quite a difference.

If anyone happens to know it would be very much appreciated and save me a trip to the Suma Office. If I get it in before March 31st I should onle have to pay a 5% fine.

Many thanks

Steve

jimtaylor

Posted: Mon Jan 14, 2019 6:03am

jimtaylor

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Posted: Mon Jan 14, 2019 6:03am

Your IBI bill will state when the catastral value was last reviewed. 

If it was after January 1st 1994 then it's 1.1%. If it's not been reviewed since then the rate is 2%.

stephens view

Posted: Mon Jan 14, 2019 1:11pm

stephens view

Original Poster

Posts: 15

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Location: La Marina

Joined: 9 Jun 2018

Posted: Mon Jan 14, 2019 1:11pm

Hi Jim

Hope you are well, thank you for your reply. I have read about the 1994, but have seen reports that they have now changed it to the previous 10 years, though the sight I read it from was tenneriffe which they may well deviate from mainland Spain.

I will take another look to see if I can see the review date on my IBI bill I couldn't see it last time Iooked.

Thank you for your help

Steve

stephens view

Posted: Mon Jan 14, 2019 2:02pm

stephens view

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Posts: 15

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Location: La Marina

Joined: 9 Jun 2018

Posted: Mon Jan 14, 2019 2:02pm

Hi

Have looked at 2018 IBI & the review date was 1995.I now need to determine if its from 1994 the 1.1% tule applies or the previous if it's10 years.

What is putting a question mark on this is the information I got from this sight

Previously this receipt told you whether the rateable value of your property had been revised since 1st January 1994 but from the 2015 tax year the percentage will be dependant on whether the catastral revision date is within the previous 10 years. So the tax rate is only 1.1% if within 10 years of taxable date, otherwise it is 2%. The actual tax payable on the “Deemed (Rental) Income” derived using the coefficient is……..

Taken from

https://theonestopproblemshop.com/non-letting-tax-modelo-210/

This does refer to Tenerife so I am hoping that for mainland Spain the 1994 rule still applies. Would be grateful for any info on this.

jimtaylor

Posted: Mon Jan 14, 2019 2:12pm

jimtaylor

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Posted: Mon Jan 14, 2019 2:12pm

Hi Steve

Anything is possible, but the only reference I've seen to ten years is that this is the maximum period that can elapse before the catastral value is reviewed.

I've just checked with Agenica Tributaria, and they still saying it's 1.1% if the property has been revalued since 1994.

https://www.agenciatributaria.gob.es/static_files/AEAT_Sede/Ayuda/GF00/en_Instr_210.pdf

If your property was revalued since 1994, you should have been paying 1.1% and not 2%, so you could claim a refund for - I think - only the last four years. Although you can submit supplementary returns for previous years if you owe them money, if they owe you money then you have to write to them. A friend has done this successfully.


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stephens view

Posted: Mon Jan 14, 2019 2:36pm

stephens view

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Location: La Marina

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Posted: Mon Jan 14, 2019 2:36pm

Hi Jim

Thank you for your research, their site should be up to date so I will take it as that.

I am in Spain tomorrow so I will complete the form there now. I can set up the digital signiture as well so the I can pay by card next time.

All the best

Steve

Yorkshire Lass

Posted: Mon Jan 14, 2019 4:28pm

Yorkshire Lass

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Posted: Mon Jan 14, 2019 4:28pm

Jim  I’m confused myself now...my review date is showing as 1995 property built in 2000. As you know Jim I usually do my own but in 2016 I was caught up doing Probate for my late fathers Estate,so I had my 2015 return to be paid in 2016 done by Spanish Tax Forms who initially sent my completed forms back to me using the multiplier 1.1%. A few days later they contacted me to advise that unfortunately it had come to light that there had been an error in the calculation, here is what they informed me: The background is that there was a change used to the formula to calculate the tax in your municipal area. This is because cadastral values in San Fulgencio have not been reassessed for more than 10 years. This change to the formula, introduced for 2015, was not reflected in our original calculation and, as a result, there is a further XX € to pay.

 The Citizens Advice website shows this on their website : The rate that applies to work out the tax base: with effect from 1st January 2015 providing catastral value was revised within the previous 10 years, then 1.1%, otherwise 2%. 

My neighbours have theirs done by a Solicitor in Spain, I’m sure theirs changed from 1.1% to 2%, as I recall them commenting on the increased amount they had to pay. 

I googled ‘Form 210 instructions’ and noticed that the link to the pdf was dated September 2011 

https://www.agenciatributaria.gob.es/static_files/AEAT_Sede/Ayuda/GF00/en_Instr_210.pdf

Cathy

jimtaylor

Posted: Mon Jan 14, 2019 4:59pm

jimtaylor

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Posted: Mon Jan 14, 2019 4:59pm

Hi Cathy, I did say anything is possible! 

I assumed the Agencia Tributaria link was still valid because, although they do keep old web pages accessible, they normally add a proviso that the page is no longer valid.

I paused this post whilst I did a bit of digging, and I apologise to Steve for misleading him, and congratulate Cathy on picking me up on it. 

AEAT misled me by not stating that the link I gave was derogated. I've now found a more topical link:

https://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/Modelos_y_formularios/Declaraciones/Modelos_200_al_299/210/Instrucciones/OrdenIRNR2010instrucciones210_es_es.pdf

This states that 'Accruals after January 1, 2015 - Properties whose cadastral value has been revised or modified and has come into force in the tax period or within the ten previous tax periods ... 1.1%'. And states that other than this the rate is 2%.

I'm puzzled that I can't find the Orden that introduced this change, but not really surprised.

Apologies folks!

stephens view

Posted: Mon Jan 14, 2019 7:21pm

stephens view

Original Poster

Posts: 15

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Location: La Marina

Joined: 9 Jun 2018

Posted: Mon Jan 14, 2019 7:21pm

Hi

Thankyou Cathy & Jim, I have been looking over the past few days and was finding this conflicting information, it makes the job difficult. You would think Government Agencies would identify the dates of important information more clearly and better still identify or delete non relevant information and keep their site up to date.

Very grateful to you both for all your hard work in helping me sort this out, I can now generate the form and get it paid knowing it's the right amount you both have been a great help.

Since our revaluation was 1995 we are overdue for a review, we wait with baited breath on how much the IBI bill will go up after it. When it goes back down to 1.1% the increase after the review will most likely take way the gain. (life)

All the best

Steve

jimtaylor

Posted: Tue Jan 15, 2019 6:02am

jimtaylor

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Posted: Tue Jan 15, 2019 6:02am

Good luck Steve. When our property was revalued a couple of years ago, IBI went from €68 to €173. To make matters worse, they also applied the increase to the previous four years.

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